Lesson: Form 10-K

In this lesson, Nick Palazzolo, CPA, tackles the essentials of Form 10-K, highlighting its significance in public company reporting and the impact on earnings per share (EPS). With a focus on what needs to be committed to memory for the exam, he breaks down the types of forms, reporting requirements, and the importance of EPS for public companies. Nick walks you through the annual filing details for US-registered companies, including the specific deadlines for large accelerated filers, accelerated filers, and other registrants. The lesson does a deep dive into the content of Form 10-K, covering the financial disclosures it entails, such as the summary of financial data, Management's Discussion and Analysis (MD&A), and audited financial statements – all critical information for investors and creditors.